Abbreviations›Rev. Rul. 2005-3, 2005-3 I.R.B. 334
EMPLOYEE PLANS—Cont.
Internal Revenue Bulletin 2005-9 · 2026-10-03 edition · updated 2026-10-04 · United States
Qualified retirement plans:
Automatic rollover, model language (Notice 5) 3, 337 Benefits during phased retirement, REG–114726–04, hearing
(Ann 10) 5, 450 Cash or deferred arrangements under section 401(k), match ing contributions or employee contributions under section 401(m) (TD 9169) 5, 381 Disclosure of relative values of optional forms of benefit
(REG–152914–04) 9, 650 Regulations:
26 CFR 1.401(k)–0, –1, revised; 1.401(k)–2 thru –6, added; 1.401(m)–0 thru –2, revised; 1.401(m)–3 thru –5, added; 1.410(b)–3, revised; 602.101, revised; cash or deferred arrangements under section 401(k) and matching contributions or employee contributions under section 401(m) regulations (TD 9169) 5, 381 26 CFR 1.409(p)–1T, revised; prohibited allocations of securities in an S corporation (TD 9164) 3, 320 26 CFR 54.9801–1 thru –6, added; 54.9801–1T thru –6T, removed; 54.9831–1, added; 54.9831–1T, removed; 54.9833–1, added; 54.9833–1T, removed; 602.101, amended; health coverage portability for group health plans and group health insurance issuers under HIPAA Titles I & IV (TD 9166) 8, 558 Technical advice to IRS employees (RP 5) 1, 170
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